Chapter 3.04 FUNDS

From and after the first Tuesday in January, 1914, there is established a fund of the city, to be known as the “current expense fund,” and into which fund shall be paid all moneys which shall be levied and collected by the city for current expenses of the city. (Prior code §3.12.010)

3.04.020 Disbursement.

All warrants drawn by the city for current expenses after the first Tuesday in January, 1914, shall be paid from the current expense fund created in Section 3.12.010, and shall be drawn upon the fund. (Prior code §3.12.020)

3.04.030 General fund abolished--Transfer of moneys.

From and after the first Tuesday in January, 1914, the general fund of the city is abolished, and all moneys in the general fund at the time of abolition thereof shall be paid into the current expense fund of the city created in Section 3.12.010. (Prior code §3.12.030)

ARTICLE II. PAYROLL FUND

3.04.040 Establishment.

From and after November 29, 1971, there is established a fund of the city to be known as the payroll fund to be used for the purpose of paying any moneys due city employees for salaries and wages, and for this purpose warrants may be drawn thereon. (Prior code §3.13.010)

3.04.050 Revenues.

The city council shall from time to time place moneys in the fund from any funds available. (Prior code §3.13.020)

3.04.060 Accounts.

The clerk-treasurer shall maintain the accounts of the city in accord with the rules and regulations of the office of the State Auditor, a division of Municipal Corporations in such a manner as to show the department or departments and the amounts to which all payments from the payroll fund are properly chargeable. (Prior code §3.13.030)

ARTICLE III. CLAIMS FUND

3.04.070 Establishment.

From and after January 1, 1972, there is established a fund of the city, to be known as the claims fund, and into which fund the city council shall direct that moneys be paid from time to time from any funds which are available, for the purpose of using warrants in payment of claims against the city for any purpose. (Prior code §3.14.010)

3.04.080 Accounts.

The treasurer shall maintain accounts of the city in accord with the rules and regulations of the office of the State Auditor, division of Municipal Corporations, in such a manner that they shall show the department or departments and the respective amounts to which the warrants issued are properly chargeable. (Prior code §3.14.020)

ARTICLE IV. ARTERIAL STREET FUND

3.04.090 Definitions.

For the purpose of this article the following definitions shall apply:

A. “Construction” means the building of a street, a portion of a street, or a facility that did not previously exist. It may take place on a new right-of-way or on an old right-of-way when the new standards or construction is so much higher than the old it virtually wipes out the previous improvement.

B. “Improvement” means the betterment or adjustment of, or additions to a street which more than restores it to its former good condition, and which results in better traffic serviceability without major changes in the original construction. “Improvements” may include, but shall not be limited to, widening of a roadbed or pavement, bridge, channel or embankment, the lengthening of a culvert, the installation of traffic control devices, primary installation of signals, street signs and/or illumination, addition of curbs and/or gutters, storm drains, catch basins and other undertakings of this nature which add value to the existing facility or structure.

C. “Maintenance” means preservation and upkeep of a street, portion of street or structure, including all the elements of such street, portion of street or structure, in as nearly its original or subsequently improved condition as practicable. “Maintenance” should include all of the routine work of repairing and preserving roadway surfaces, shoulder and ditches or curbs, drainage structure, bridges, tunnels, grade separations, slide removal, snow and ice control, traffic line painting, signs, signals and roadway patching.

D. “Repair” means the replacement or rebuilding of a street, a part of a street, or a structure worn from use, or otherwise damaged or destroyed. Repair standards may be the same as were used in the original construction, or may be of a higher type. (Prior code §3.16.010)

3.04.100 Establishment--Purpose.

There is established a cumulative fund to be known as “arterial street fund” of the city, into which shall be deposited all moneys accruing or paid to the city under tile provisions of RCW 82.36.020. Such moneys shall be used exclusively for the construction, improvement and repair of arterial streets, as provided in the act. (Prior code §3.16.020)

3.04.110 Matching funds.

The city shall provide matching funds in an amount equalling twenty-five percent of the cost of approved projects relating to the construction, improvement and repair of arterial streets. Such matching funds shall be taken from other street funds, from the proceeds of applicable general obligation bond issues, or from applicable local improvement district funds or bond issues. Such matching funds need not be paid into the arterial street fund, but must be available. (Prior code §3.16.030)

3.04.120 Street classification.

The city council shall from time to time, by resolution, classify and designate public streets of the city as “major arterial,” “secondary arterial” and “access.” (Prior code §3.16.040)

ARTICLE V. LOCAL IMPROVEMENT GUARANTY FUND

3.04.130 Created--Purpose.

Pursuant to the authority conferred by RCW 35.54, there is created a local improvement guaranty fund for the city, designated as the “local improvement guaranty fund” of the city, for the purpose of guaranteeing, to the extent of such fund, and as provided by law and by bonds and warrants, with interest thereon, issued subsequent to April 7, 1927, by the city. (Ord. 988 §1, 1988: prior code §3.24.010)

3.04.140 Amount.

The local improvement guaranty fund may equal but shall not exceed, five percent of the face of the outstanding local improvement bonds of the city guaranteed and at any time outstanding. (Prior code §3.24.020)

3.04.150 Maintenance provisions.

The city council shall, from time to time, for the purpose of maintaining the fund, levy as other taxes are levied, such sums as may be necessary to meet the financial requirements thereof; provided, that such sums so levied in any year shall not be more than sufficient to pay the outstanding warrants on the fund and to establish therein a balance which combined levy in any one year shall not exceed twelve percent of the outstanding obligations thereby guaranteed, or the total amount of delinquent assessments and interest accumulated on the delinquent assessments before the levy as of September 1st. The tax levies herein authorized and directed shall be additional to, and if need be, in excess of any and all statutory limitations now applicable to the tax levies of the city; and whenever the city shall have paid under its guarantee any sum on account of principal or interest of a local improvement bond or warrant, the city as trustees for the fund shall be subrogated to all the rights of the holder of such bond or interest coupon, or warrant so paid, and the proceeds thereof and/or for the assessment underlying the same, shall become a part of the guarantee fund. All surplus remaining in any local improvement fund, guaranteed and supported by this guarantee fund, after payment of all outstanding bonds and warrants payable primarily out of such local improvement fund, and any interest received form bank deposits of the moneys in such guaranty fund, shall be paid into the guaranty fund. (Ord. 988 §2, 1988: prior code §3.24.030)

3.04.160 Warrant issuance.

Warrants drawing interest at a rate established by the issuing officer under the direction of the city council not exceeding six percent per year; shall be issued against the guaranty fund to meet any liability accruing against it, and at the time of making its annual budget and tax levy in each year the city council shall provide for the levying of a sum sufficient, with the other resources of the fund, to pay warrants so issued during the preceding fiscal year; provided, that such warrants shall not exceed five percent of the outstanding bond obligations guaranteed by this guaranty fund, (Ord. 988 §3, 1988: prior code §3.24.040)

3.04.170 Outstanding bonds and warrants.

Whenever any local improvement fund or funds, against which bonds and/or warrants are outstanding (being guaranteed under the provisions of this chapter and by the guaranty fund hereby created), shall not have sufficient funds to pay any matured principal and/or, accrued interest, sufficient of the moneys in such guaranty fund shall be paid thereout for the full payment and solution of such deficit or deficits; provided, that as among the several issues of bonds or warrants guaranteed by the fund no preference shall exist, but defaulted interest coupons, bonds and warrants shall be purchased out of the funds and paid thereout in the order of their presentation; and provided further that the fund shall be under obligation to call or pay the principal of any local improvement bonds prior to the due date thereof. (Prior code §3.24.050)

3.04.180 Proceeds--Deposit.

All proceeds and moneys resulting from the leases and/or sales of real property, or of interests or estates therein, by the city in connection with the maintenance and operation of this guaranty fund and all other proceeds or moneys resulting from and incident to or consequent upon the maintenance and operation of this guaranty fund shall belong to and be paid into the guaranty fund for use as part of this guaranty fund in accordance with this chapter and with the law of the state. (Prior code §3.24.060)

3.04.190 Maintenance--Operation.

The city shall have all the rights, duties and powers with reference to the maintenance and operation of such guaranty fund as permitted or enjoined by law and the officials of the city are required and enjoined to do any and all things necessary for the establishment, maintenance, conduct and operation of the guaranty fund for the purposes specified in this chapter and as required by law; and the treasurer of the city is authorized, directed and required to establish and maintain in this office as treasurer of the city the foregoing local improvement guaranty fund and to pay therein, and to pay thereout and to maintain and to conduct the guaranty fund, strictly in accordance with the provisions of this chapter and as required by law; and the city treasurer is further authorized, directed and required to maintain and keep in this office true and accurate accounts and records of all funds, in, and all funds paid into, and all funds paid out of, the guaranty fund, together with a true and correct statement and record of the sources of all moneys in the guaranty fund and the sources and origin thereof, together with a true and exact account and record of all bonds, warrants or interest paid or purchased, of tax certificates or lands purchased in the conduct thereof, and of the specific local improvement funds and of the bonds, warrants or interest thereof of any such local improvement funds for the purpose or solution of which, in whole or in part, the moneys of such guaranty fund may be used. (Prior code §3.24.070)

ARTICLE VI. CUMULATIVE DATA PROCESSING FUND

3.04.200 Established.

There is established a cumulative fund of the city to be known as “a cumulative data processing fund.” (Prior code §3.64.010)

3.04.210 Purpose.

The moneys deposited in the cumulative fund shall be used to provide for hardware and software replacement of the city’s data processing division. (Ord. 991 §1, 1988: prior code §3.64.020)

3.04.220 Funds deposit.

The city council may from time to time provide that other revenues of the city may be deposited in the fund. (Prior code §3.64.030)

ARTICLE VII. CITY HOUSING REHABILITATION FUND

3.04.230 Created.

A special fund is established in the treasury of the city to be known as the “Goldendale housing rehabilitation fund.” The special fund is created pursuant to RCW 35.21.070 to receive funds from the Washington State Planning and Community Affairs Agency for the purpose of rehabilitating the homes of low and moderate income people within the city limits and for costs incurred in administering the special fund and rehabilitation program. The funds will be loaned out in accordance with program procedures established by the city council and the Fair Housing Board. These funds may be expended for any purposes allowed under the regulations of the Housing and Urban Development Agency or Planning and Community Affairs Agency. (Prior code §3.68.010)

ARTICLE VIII. INVESTIGATIVE FUNDS

3.04.240 Drug enforcement investigation fund.

A. There is created and established a special fund to be known as the drug enforcement investigation fund.

B. The drug enforcement investigation fund shall include deposits from the following sources:

1. All fines, forfeitures and penalties ordered paid by any court into the fund;

2. Any moneys received by the city in the form of drug abuse investigation grants;

3. All moneys allocated to the drug abuse investigation fund by the city council;

4. All moneys and proceeds from the sale of property seized during drug investigations and forfeited pursuant to RCW 69.50.505 and all other applicable state and federal laws shall be deposited when the aggregate value of the forfeited moneys and proceeds is less that five thousand dollars after amounts are deducted in accordance with state and federal laws.

C. This fund has been established for the purpose of accumulating funds for drug enforcement needs, drug awareness educational purposes, the purchase, lease and maintenance of equipment and other items necessary for drug enforcement by the police department, for payment of confidential informants and for providing “buy money” during drug-related crime investigations. The money deposited into the drug enforcement investigation fund shall be expended only for such purposes and for no other purpose. (Ord. 1279 §2, 2000)

3.04.245 Law enforcement investigation fund.

A. There is created and established a special fund to be known as the law enforcement investigation fund.

B. The law enforcement investigation fund shall include deposits from the following sources:

1. All fines, forfeitures and penalties ordered paid by any court into the fund;

2. Any moneys received by the city in the form of general law enforcement investigation grants;

3. All moneys allocated by the city council to this fund; and

4. All moneys and proceeds from the sale of property seized during any investigation or arrest and forfeited pursuant to any applicable state or federal law other than those relating to drug investigation and forfeiture.

C. This fund has been established for the purpose of accumulating funds for the expansion and improvement of law enforcement services. The moneys deposited in the law enforcement fund shall be expended only for such purposes and for no other purpose. (Ord. 1279 §3, 2000)

3.04.247 Domestic violence fund.

There is created and established a special fund to be known as the domestic violence fund.

A. The domestic violence fund shall include deposits from the following sources:

1. The domestic violence assessment as ordered paid by the court into the fund;

2. All fines, forfeitures and penalties ordered paid by any court into the fund;

3. Any moneys received by the city in the form of domestic violence grants;

4. All moneys allocated by the city council to this fund.

B. This fund has been established for the purpose of accumulating funds for the expansion and improvement services and investigation provided to assist victims of domestic violence through the funding of a domestic violence witness coordinator/victim advocate, continued training for law enforcement, prosecutors and continued partnerships with other agencies and nonprofit groups in an attempt to eliminate, prevent, and control domestic violence. (Ord. 1354 §1, 2006)

ARTICLE IX. FIRE TRUCK RESERVE FUND

3.04.250 Established.

A cumulative reserve fund is established in the treasury for the city to be known as the fire truck reserve fund. This special fund is created pursuant to RCW 35.21.070 to receive funds from available sources for the future purchase of a fire truck for the city fire department.

Provided, however, any moneys in the fund shall never be expended for any other purpose or purposes than those specified, without an approving vote by two-thirds majority of the members of the legislative authority of the city. (Ord. 1187 §§1, 2, 1996)